On The Legislative Perfection Of The Budget Law

"Budget law" is the foundation of China’s financial legal system,is the most important method, is based on the budget legal relationship as the adjustment object, It used to optimize the distribution of financial resources, strengthen the basic national economic macro-control lever, the citizens also limit and constraints that the government USES fiscal authority legal means. Budget law since the implementation of it has been nearly20years, along with our country economic environment constantly changing, the budget law is not adapt to the current state of the economy and national economic regulation. This article through to the budget law basic theory and its value, combined with the foreign excellent budget management system, the budget establishment, examination and approval, execution, supervision and legal responsibility is analyzed, and combined with the current legislation present situation and the economic system, the budget legislation Suggestions, i hope will be helpful to perfect our country’s financial legal system.